Supreme Court · 2008 INSC 282 · Decided 3 March 2008
Moriroku Ut India {P) LTD. v. State of U.P. and ORS.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 282 · [2008] 3 S.C.R. 678
- Case number
- CIVIL APPEAL No. 1709/2008
- Decided
- 3 March 2008
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act; Central Excise Act Section 4
Headnote
678 • A MORIROKU UT INDIA {P) LTD. . .. v. STATE OF U.P. AND ORS. (Civil Appeal. No. 1709 of 2008) B MARCH 3, 2008 [S.H. KAPADIA AND B. SUDERSHAN REDDY, JJ.) ,.. Taxation - UP Trade Tax Act, 1948 - s.3 r/w s.2(i) and .. (h) - Mis Honda Siel Cars India Ltd. supplied tools, dies, c moulds and moulds should not be taxed uls.3 of the Trade Tax Act - Tax imposed on amortisation cost on ground that D sale price of auto components should be the same both for the purposes of the Excise Act and for the Trade Tax Act - Whether amortisation cost of the footings calculated in terms
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